{
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    "generated_at": "2026-09-28T09:07:46Z",
    "attribution": [
      "© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.",
      "Contains public sector information licensed under the Open Government Licence v3.0."
    ],
    "docs": "https://statbook.co.uk/docs/",
    "signing": {
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  "figure": {
    "id": "employment.termination.sporting_testimonial_threshold",
    "name": "Sporting testimonial payments: exemption threshold",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "GBP",
    "value_type": "money",
    "currency": "GBP",
    "cadence": null,
    "source_type": "act",
    "act_probe": {
      "verdict": "ACT-HOLDS",
      "provision": "section-306B-5",
      "probed": "2026-09-08",
      "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/306B/data.xml",
      "content_hash": "sha256:3a063d8d785b744a5abf70c69c1ba9cbb98b5ad575d4e7c0f44c72dea2f68111",
      "tokens": [
        "£100,000.00",
        "£100,000"
      ],
      "commentaries_c": [
        "M_C_0b7c796b-ceb4-4d04-bc04-48660d199c70"
      ],
      "resolved": {
        "key-47244c113052d885ce6cb5d2f714731e": {
          "url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/2/paragraph/4/data.xml",
          "provision": "schedule-2-paragraph-4-1",
          "content_hash": "sha256:4d6e8586abace539e398a706f8f4cbc01ad0bf37daf5b3244c6885e65c2a9157",
          "date": "2015-11-25"
        }
      },
      "expires": null
    },
    "values": [
      {
        "value": "£100,000.00",
        "value_minor": 10000000,
        "effective_from": "2015-11-25",
        "effective_to": null,
        "announcement_date": null,
        "enacted_date": null,
        "instrument_made": true,
        "terminal_kind": null,
        "status": "single_source_A",
        "sources": [
          {
            "role": "legislation",
            "citation": "Income Tax (Earnings and Pensions) Act 2003, c. 1 s. 306B(5) (\"the threshold amount is £100,000\"), inserted by Finance Act 2016 Sch. 2 para. 2 with effect in accordance with Sch. 2 para. 4(1)",
            "uri": "https://www.legislation.gov.uk/ukpga/2003/1/section/306B",
            "retrieved": "2026-09-08T17:43:56Z",
            "content_hash": "sha256:31fa19a9e3274f0e1f2e1f0c93b359fbfbbeeb0cdee4a5851df0561b3bf5d2d6"
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      }
    ],
    "derivation": null,
    "invariants": [],
    "lineage": [],
    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The amount of sporting testimonial payments, from a testimonial made public on or after 25 November 2015, that is exempt from income tax under Chapter 8 of Part 4 of ITEPA 2003 (s.306B(5)).",
        "instrument": "Income Tax (Earnings and Pensions) Act 2003 s.306B(5)"
      }
    ],
    "applicability": {
      "basis": "event_date",
      "note": "Applied once per sporting testimonial, across all payments made out of money raised by it (s.306B(3)-(4)). BOTH limbs of FA 2016 Sch. 2 para. 4(1) must be met for the exemption to apply: the testimonial \"made public on or after 25 November 2015\" AND the payment made out of money raised by events \"which take place on or after 6 April 2017\".",
      "article": "Income Tax (Earnings and Pensions) Act 2003 s.306B"
    },
    "scope_note": "Unchanged since the exemption was created. No GOV.UK page states the figure (the guidance and the Employment Income Manual page were read), so the record is single_source_A by design.",
    "notes": "The touching note names FA 2016 Sch 2 para 4(1) for its date, which reads \"on or after 25 November 2015\" and \"on or after 6 April 2017\"; the earlier is recorded in the block as `resolved`. effective_from IS that earlier date, read from the archived /ukpga/2016/24/schedule/2/paragraph/4 the `resolved` entry pins: \"the sporting testimonial was made public on or after 25 November 2015\". The 6 April 2017 limb is the second condition of the same paragraph and is stated in `applicability`, not as the value's start.",
    "record_version": 3
  },
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    "release_version": "3.0.0",
    "manifest": "https://statbook.co.uk/v1/releases/3.0.0/manifest.json",
    "record_url": "https://statbook.co.uk/v1/figures/employment.termination.sporting_testimonial_threshold.json",
    "sources": [
      {
        "role": "legislation",
        "citation": "Income Tax (Earnings and Pensions) Act 2003, c. 1 s. 306B(5) (\"the threshold amount is £100,000\"), inserted by Finance Act 2016 Sch. 2 para. 2 with effect in accordance with Sch. 2 para. 4(1)",
        "uri": "https://www.legislation.gov.uk/ukpga/2003/1/section/306B",
        "retrieved": "2026-09-08T17:43:56Z",
        "content_hash": "sha256:31fa19a9e3274f0e1f2e1f0c93b359fbfbbeeb0cdee4a5851df0561b3bf5d2d6"
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    ],
    "verified": {
      "legislation": "2026-09-21T10:07:35Z"
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  }
}